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CA Bimal Jain

Latest Articles


Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 834 Views 0 comment Print

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...

March 5, 2025 642 Views 0 comment Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1401 Views 0 comment Print

New Income Tax Bill, 2025: Important Key Points

Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...

February 12, 2025 10470 Views 0 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 4587 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1092 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3450 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 14544 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3723 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 936 Views 0 comment Print


Latest Judiciary


Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...

March 17, 2025 306 Views 0 comment Print

IGST refund cannot be denied despite availing duty drawback: Madras HC

Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...

March 13, 2025 489 Views 0 comment Print

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...

February 24, 2025 2676 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 660 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 228 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4515 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 36370 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 735 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 746 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 934 Views 0 comment Print


No Penalty for Expired E-Way Bills Without Tax Evasion Intent: Calcutta HC

September 19, 2024 987 Views 0 comment Print

Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders were set aside due to lack of evidence.

Recipient of goods or services cannot file GST refund application: Madras HC

September 18, 2024 537 Views 0 comment Print

Madras High Court ruled that only a registered service provider can file for GST refund, dismissing the refund claim by the recipient in Tvl. Norton Granites case.

Calcutta HC Allows Late GST Appeal Beyond Limitation Period

September 18, 2024 1221 Views 0 comment Print

Calcutta High Court accepts GST appeal filed late due to accountant oversight, considering pre-deposit made and no lack of bona fide on Assessee’s part.

Central Authority Cannot Audit matters already addressed by State authorities

September 18, 2024 1086 Views 0 comment Print

Madras HC ruled Central GST authority can not audit same subject matter post-State audit. Multiple proceedings barred under Section 6(2)(b) of CGST Act.

Department Cannot Pass Adverse Orders Without Hearing: Delhi HC

September 17, 2024 1392 Views 0 comment Print

Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.

Extended Demand Period unsustainable Without Tax Evasion Intent

September 17, 2024 615 Views 0 comment Print

CESTAT ruled extended demand period unsustainable without proven intent to evade tax, setting aside Rs. 11 Cr excise duty demand on Kanoria Energy & Infrastructure.

No Service Tax Liability on Incentives for Mutual Fund Promotion: CESTAT Ahmedabad

September 16, 2024 246 Views 0 comment Print

CESTAT Ahmedabad exempts NJ India Invest Pvt. Ltd. from service tax on mutual fund distribution incentives, magazine ads, and vocational training for sub-distributors.

HC Quashes Order Issued Same Day as SCN for Lack of Reply Time

September 16, 2024 453 Views 0 comment Print

Madras HC set aside an order issued the same day as SCN, citing no reasonable opportunity to file a reply, violating Section 73(2) of the CGST Act, 2017.

Review GST Appeal Filed After Condonable Period Due to Accountant’s Illness: HC directs Department

September 14, 2024 666 Views 0 comment Print

Madras High Court directs consideration of GST appeal on merits despite it being filed beyond the limitation period due to accountant’s illness.

Adjustment of interest permissible on tax liability against IGST refund claim: SC

September 14, 2024 1527 Views 0 comment Print

Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.

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